Legal Opinion
Waite v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 21, 1996PublishedCited by 2 opinions
1Opinion of the Court
—Mikoll, J.
*963Petitioner seeks a review of the decision of respondent Tax Appeals Tribunal imposing sales taxes found to be owed by Harrison Radio Corporation (hereinafter Harrison) on petitioner as an officer of the corporation. After conducting an audit of the corporation’s sales, using a two-day test period of Harrison’s retail stores, the audit period was extrapolated to calculate the taxes due for the three-year audit period. The auditor disallowed nontaxable retail sales in the sum of $2,363,454.80 and found underreported sales in the sum of $990,996. Based on these calculations,…
2Cases cited5 opinions
- Henry v. WetzlerNew York Court of Appeals · 1993
- Mera v. Tax Appeals Tribunal of the StateAppellate Division of the Supreme Court of the State of New York · 1994
- Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- David Hazan, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1989
- Matter of David Hazan, Inc. v. Tax Appeals Tribunal of the State of New YorkNew York Court of Appeals · 1990
3Cited by2 opinions
- Cavalieri v. Commissioner of the State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1998
- Ouziel v. StateNew York Court of Claims · 1997